DA_TCFC Theory of Corporate Finance and Controlling

Vysoká škola finanční a správní
zima 2021
Rozsah
2/0/0. 12 hodin KS/semestr. 10 kr. Ukončení: DZk.
Vyučující
doc. Ing. Karel Havlíček, Ph.D., MBA (přednášející)
Garance
doc. Ing. Karel Havlíček, Ph.D., MBA
Katedra financí (FES, KF) – Katedry – Vysoká škola finanční a správní
Kontaktní osoba: Bc. Kamila Procházková
Omezení zápisu do předmětu
Předmět je otevřen studentům libovolného oboru.
Cíle předmětu
Study of the theory of corporate finance as a basic instrument of controlling of a company. Controlling is presented as an interdisciplinary field and the fundamental part of business process management and corporate finance. Financial management is regarded as a part of controlling; stemming from analyses, objectives and variations based on managerial accounting.
Výstupy z učení
The student should understand controlling disciplines as an interdisciplinary field in business process management and corporate finance. The student should be able to understanding business process management, relation of cost accounting and accounting for dicision-making. Apply controlling approach in case of innovative management system. Orientation in field strategic and operational controlling and to use tools of planning and fiscal systems. Accurate understanding of objectives, anallysis and variations and theirs evaluation based on managerial accounting. Acquaintance in field development trends of financial planning and managerial accounting.
Osnova
  • The course includes the following thematic units: Theory of corporate process management. Development trends of financial planning. Relation of cost accounting and accounting for decision-making. Application of controlling approach for innovation of system management. Relations of planning and fiscal systems. Strategy-oriented controlling. Operations-oriented controlling. Development trends of managerial accounting.
Literatura
    povinná literatura
  • Horváth, P.: Controlling.12. vollständig überarbeitete Auflage. München: Vahlen Franz GmbH, 2011
  • Lee, Alice, C., Lee, John, C., Lee, Cheng, F: Financial Analysis, Planning And Forecasting: Theory and Application. Singapore: World Scientifig Publishing Co. 2nd Edition, 2009.
  • Havlíček, K.: Small business. Management & Controlling. Kiev: Open International University of Human Development „Ukraine“, 2014
    doporučená literatura
  • Horváth. P., Michel, U.: Controlling und Finance. Stuttgart: Schäffer-Poeschel Verlag, 2012
  • Havlíček, K.: Effect of Controlling on Performance of Small and Mid-sized Enterprises. Controlling, Moscow, vol. 51, 2014, No.1, pp.78-86.
Výukové metody
One semester, optional course within the scope of one hour lecture and one hour seminar weekly for daily study and 12 hours group consultations per semester for combined study. PhD students will elaborate a seminar work to the extent of app. 10 pages and at the quality level of a reviewed article over the study. Students who would fail to meet the requirements regarding attendance at the classes, may be assigned additional study duties (with the aim to prove study results and acquired competences necessary for successful completion of the course).
Metody hodnocení
Course completion: DDZk and StDZk component in a given semester. Elaborated seminar work/essay which may take forms such as subchapter doctoral thesis will be evaluated as a part of the speaking DDZk.
Vyučovací jazyk
Angličtina
Informace učitele
Recommended literature: • Havlíček, K.: Effect of Controlling on Performance of Small and Mid-sized Enterprises. Controlling, Moscow, vol. 51, 2014, No.1, pp.78-86. • Horváth. P., Michel, U.: Controlling und Finance. Stuttgart: Schäffer-Poeschel Verlag, 2012.
Další komentáře
Předmět je dovoleno ukončit i mimo zkouškové období.
Předmět je zařazen také v obdobích zima 2020, zima 2022, zima 2023, zima 2024.